WVC 11 - 10 A- 13
§11-10A-13. Subpoenas; service; cost; fees; relief; disobedience;
oath.
(a) The office of tax appeals has the power to issue subpoenas
and subpoenas duces tecum requiring the attendance of witnesses and
the production of books, papers, records, documents and testimony
at the time and place specified. The office of tax appeals may
exercise the power upon the request of any person who is a party to
a hearing before the office of tax appeals.

(b) Every subpoena and subpoena duces tecum must be served at
least five days before the return date thereof, by either personal
service made by any person over eighteen years of age, or by
registered or certified mail, but a return receipt signed by the
person to whom subpoena or subpoena duces tecum is directed shall
be required to prove service by registered or certified mail. Any
party requesting a subpoena or subpoena duces tecum is responsible
for service thereof and payment of any fee for service. Any person
who serves any subpoena or subpoena duces tecum shall be entitled
to the same fee as sheriffs who serve witness subpoenas for the
circuit courts of this state.

(c) Fees for the attendance of witnesses subpoenaed shall be
the same as for witnesses before the circuit courts of this state.
All fees related to any subpoena or subpoena duces tecum issued at
the request of a party to an administrative hearing shall be paid
by the party who requested the subpoena or subpoena duces tecum be
issued. All requests by parties for issuance of subpoena or subpoena duces tecum shall be in writing and shall contain a
statement acknowledging that the requesting party agrees to pay the
fees.

(d) Upon motion made promptly, and in any event before the
time specified in a subpoena or subpoena duces tecum for compliance
therewith, the circuit court of the county in which the hearing is
to be held or the circuit court of the county in which the person
upon whom any subpoena or subpoena duces tecum was served resides,
has his, her or its principal place of business or is employed, or
the circuit court of the county in which any subpoena or subpoena
duces tecum was served, or the judge of any circuit court in
vacation, may grant any relief with respect to the subpoena or
subpoena duces tecum which any circuit court, under the West
Virginia rules of civil procedure, could grant, and for any of the
same reasons, with respect to any subpoena or subpoena duces tecum
issued from any circuit court.

(e) In case of disobedience to or neglect of any subpoena or
subpoena duces tecum served on any person, or the refusal of any
witness to testify to any matter regarding which he or she may be
lawfully interrogated, the circuit court of the county in which the
hearing is being held, or the circuit court of Kanawha County or of
the county in which the person resides, has his, her or its
principal place of business or is employed, or the judge thereof in
vacation, upon application of the chief administrative law judge of
the office of tax appeals, may compel obedience by attachment proceedings for contempt as in the case of disobedience of the
requirements of a subpoena or subpoena duces tecum issued from the
circuit court for a refusal to testify therein.

(f) Witnesses subpoenaed under this section shall testify
under oath or affirmation.

Note: WV Code updated with legislation passed through the 2015 Regular Session
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